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ROSS v. COMMISSIONER

Docket Nos. 48593, 48594.

15 T.C.M. 23 (1956)

T.C. Memo. 1956-5

James Ross and Ann Ross v. Commissioner. Neil Sullivan and Grace Sullivan v. Commissioner.

United States Tax Court.

Filed January 13, 1956.

Attorney(s) appearing for the Case

E. J. Blair, Esq., for the petitioners. George T. Donoghue, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These are consolidated proceedings in which the respondent determined deficiencies in income taxes and penalties as follows:


                                                                                     Sec. 294    Sec. 294
                                                                      Sec. 293(a)   (d)(1)(a)     (d)(2)
       Petitioners             ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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